Higher rate SDLT: main residence after marriage

[Kavi]

Hi All,

Apologies for variation on a theme. I have seen a number of similar posts but as usual each person's circumstance has its own nuances. I would like advice as to whether the higher rate SDLT would apply in this situation.

I purchased a flat three years ago, spent a year refurbishing and stayed in it occasionally when I needed to be closer to the city centre. The long term intention was to switch to BTL mortgage and rent it out. As a first time buyer, it was easier to get a residential mortgage rather than BTL so the flat is under a residential mortgage in my name. I then fell ill and spent part-time staying in the flat to make commuting easier the past 6 months, so have not yet rented it out. I have never lived in it permanently.

Six months prior to purchasing the flat I moved into my boyfriend's house which he owns and pays mortgage. I have lived there now for 3.5 years and I am registered to vote there, all post and other life admin is registered there, so I would say this is my main home. We married earlier this year.

We now intend to sell the house and buy a larger house together (joint mortgage) and keep the flat with a view to rent it out. However, to avoid being in a chain we would like to sell the house first and live in the flat temporarily until we find a house to buy together.

My questions:

1. Does the fact that we are now married mean I can call the house my main residence i.e do I now have an interest in the house. I understand that I would not have had any interest before we married as I had no legal ties to the house.

2. Given (1) above and the scenario I have described, would I be replacing my main residence? Ultimately, would I be subject to higher rate SDLT on the purchase of new house?

3. If I can say I am replacing my main residence as per (1) will moving into my flat temporarily create a liability to higher rate SDLT?

Any advice much appreciated!

Thanks all.

[maths]

The 3% SDLT charge should not apply to the proposed joint purchase as it constitutes a replacement of a residence.

As an aside, post marriage you will not have acquired an interest in your now husband's residence although his residence will be yours for present purposes.

The new property will need to be purchased within 3 years of "completion" of the sale of the property in which you both live.

[SDLT Geek]

I agree with maths.

A person can rely on a sale by their spouse to get within the exception from the surcharge for the replacement of an only or main residence so long as the person had themselves lived in the property as their only or main residence.

[Kavi]

Thanks both for your advice. Sounds like good news for me!